2) Consultancy services, worth ₹60000 are transferred from Delhi to Kolkata at the rate of GST 18% and then from Kolkata to Nainital (with profit=₹30000) at the same rate of GST. Find the output tax at: (i)Delhi (ii) Kolkata (iii) Nainital (Consider the dealer at Nainital as end-user).
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Outpost tax in Delhi (interstate)
IGST=9% of 50,000 =Rs. 9,000
Outpost tax in Delhi = Rs. 9,000
Outpost tax in calcutta
C.p in calcutta = Rs. 50,000 and profit = Rs. 20,000
S.p in calcutta = 50,000+20,000=Rs. 70,000
IGST=18% of 70,000= Rs. 12,600
outpost tax in calcutta = Rs. 12,600
Since, the dealer in nainital does not sell the product outpost GST (tax on sale)= Rs. 0
ANSWER- OUTPOST IS RS. 0
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